SC INFORMATION LETTER #15-15
South Carolina Department of Revenue
Tax exemption--South Carolina , Floods--Economic aspects--South Carolina , Business enterprises--Taxation--South Carolina
Certain out-of-state businesses performing disaster work related to infrastructure that has been damaged, impaired, or destroyed by the 2015 South Carolina floods may be eligible for the special registration and tax exemptions provided in Code Section 12-2-110. The special registration and tax exemptions under this provision are limited to out-of-state businesses that have a request from a registered business in South Carolina, the State government, or a local government to repair, renovate, install, build, render services or other business activities related to infrastructure damaged, impaired, or destroyed by the 2015 South Carolina floods.
South Carolina State Library
South Carolina State Documents Depository
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